Research On Legal System Theories About Local Government's Non-tax Revenue

Government non-tax revenue,which aims to satisfy the needs of the quasi-public community ,is a form of participating the national revenue distribution and the second distribution.As an organic part of our country's financial revenue ,government non-tax revenue is the most important financial revenue source besides the taxes from different levels of government,it especially plays a decisive role in local government.Strengthening and standardizing the administration of government non-tax revenue are the important problems demanding prompt solution in our country's financial work.Our government is always actively devoting itself to the reform of the administration in non-tax revenue and obtains certain effect."Conduct financial transactions according to laws and for the sake of people"is the common requirement of legal administration and public finance during the new era.The content of this thesis can be divided into four parts .The first chapter shows the definition of non-tax revenue and analyzes the difference and connection between the non-tax revenue and the fund in extra-budgetary;the second chapter introduces the current situation of non-tax revenue administration and analyzes the existing problems;the third chapter mainly draws on the experience of the legality administration in foreign non-tax revenue;the fourth chapter puts forwards to the corresponding proposals of the administration's being ruled by law for the government non-tax revenue.The practical significance of this thesis lies in its offering references for the government to formulate and standardize the non-tax revenue administration ,and its guiding for the practical work of future government non-tax revenue.